CBIC Notifies New Customs (Electronic Cash Ledger) (Amendment) Regulations, 2026
The Ministry of Finance (Department of Revenue) has recently issued a notification (No. 30/2026-Customs (N.T.) dated 24th March, 2026) announcing the new customs regulations.
As per the notification, the Central Board of Indirect Taxes and Customs (CBIC), using its power given under section 157 read with sub-sections (1), (2) and (3) of section 51A of the Customs Act, 1962, is making changes to the Customs (Electronic Cash Ledger) Regulations, 2022.
The amended regulations will be known as Customs (Electronic Cash Ledger) (Amendment) Regulations, 2026.
As part of the amendment, in sub-regulation (6), after clause (c) of Regulation 3 of the old rules, a new clause named “(d) through payment aggregator:“., will be added.
Additionally, in sub-regulation (7), after the words “other than the internet banking through an authorised bank”, the words” or through payment aggregator” will be added.
These new regulations apply on the date of their publication in the Official Gazette.